COMMISSIONER INLAND REVENUE, ZONE-I, REGIONAL TAX OFFICE, GUJRANWALA vs MUHAMMAD KHALID CHAUDHRY Saving clause — 2024 PTD 80 LAHORE-HIGH-COURT-LAHORE

Case information

Citation: 2024 PTD 80 LAHORE-HIGH-COURT-LAHORE
Court: Lahore High Court
Year: 2024
Reporter: PTD
Parties: COMMISSIONER INLAND REVENUE, ZONE-I, REGIONAL TAX OFFICE, GUJRANWALA vs MUHAMMAD KHALID CHAUDHRY Saving clause

Fields are extracted from the reported citation and judgment text. Where a detail is not stated in the record, it is not shown.

Judgment text as reported

COMMISSIONER INLAND REVENUE, ZONE-I, REGIONAL TAX OFFICE, GUJRANWALA VS MUHAMMAD KHALID CHAUDHRY Saving clause---Retrospective effect---Scope---When the Legislature, while amending any statute, intends to preserve any inchoate right under a repealed provision, it usually incorporates a saving clause or provision in amending statute---When any amendment is made in a statute which is procedural in nature then retrospective rule of construction is to be applied even if it is not specifically given retrospective effect---There is an exception to such general rule i.e. when any substantial right stands accrued in favor of a person then general rule is not to be applied.

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